if your gonna break it off dont make up reasons, tell how you feel and refrain from using the classic line "it's not you its me" tell them your opinions. by letting them know what you think they will better understand and ease some of the break up tension. Also when your the one who wants to break it off don't say things like "i feel WE'RE drifting apart" it might only be you so be considerate of the other. good luck